Article D3661-17 of the French General Code of Local Authorities
November 4, 2023
The statements appended to the budget documents pursuant to Article L. 3661-15 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the status of borrowings and debts; 2° Presentation of the status of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial operations; 5° Presentation of the status of charges transferred to investment; 6°…
